Export as a service

Yes, it will be considered as export of service. Yes, option can be opt to pay gst and refund of the same can be claimed to the extent of available ITC in E credit ledger

Yes GST is applicable on foreign Transactions also

In term of Section 2(6) , If the supplier of services is located in India, Recepient of services is located outside India & services being provided outside India , it is considered as export services.
And in term of Rule 96A you can export services without payment of GST (IGST) by filing LUT in form Rfd-11 online on portal.

Agreed with Mr. Pankaj